甲公司适用的企业所得税税率为25%。甲公司申报2012年度企业所得税时，涉及以下事项：(1)2012年，甲公司应收账款年初余额为3000万元，坏账准备年初余额为零；应收账款年末余额为24000万元，坏账准备年末余额为2000万元。税法规定，企业计提的各项资产减值损失在未发生实质性损失前不允许税前扣除。(2)2012年9月5日，甲公司以2400万元购入某公司股票，作为可供出售金融资产处理。至12月31日，该股票尚未出售，公允价值为2600万元。税法规定，资产在持有期间公允价值的变动不计税，在处置时一并计算应计入应纳税所得额的金额。(3)甲公司于2010年购入的对乙公司股权投资的初始投资成本为2800万元，采用成本法核算。2012年10月3日，甲公司从乙公司分得现金股利200万元，计入投资收益。至12月31日，该项投资未发生减值。甲公司、乙公司均为设在我国境内的居民企业。税法规定，我国境内居民企业之间取得的股息、红利免税。(4)2012年，甲公司将业务宣传活动外包给其他单位，当年发生业务宣传费4800万元。甲公司当年实现销售收入30000万元。税法规定，企业发生的业务宣传费支出，不超过当年销售收入的15%的部分，准予税前扣除；超过部分，准予结转以后年度税前扣除。(5)其他相关资料①2011年12月31日，甲公司存在可于3年内税前弥补的亏损2600万元，甲公司对这部分未弥补亏损已确认递延所得税资产650万元。②甲公司2012年实现利润总额3000万元。③除上述各项外，甲公司会计处理与税务处理不存在其他差异。④甲公司预计未来期间能够产生足够的应纳税所得额用于抵扣可抵扣暂性差异，预计未来期间适用所得税税率不会发生变化。甲公司对上述交易或事项已按企业会计准则规定进行处理。要求回答问题：甲公司2012年应税所得额是()万元。

[问答题]In this section, there is one passage followed by a summary. Read the passage carefully and complete the summary below by choosing a maximum of three words from the passage to fill in the spaces 76 - 80. Remember to write the answers on the Answer Sheet.　　Questions 1-5 are based on the following passage.　　The British political scene is dominated by two major parties that have quite different political agendas. However, the ideological distance between the Labour Party and the Conservative Party has become less marked, and their policies more difficult to tell apart in recent years. In fact, it would be true to say that both parties consist of conservative, moderate and radical elements, and therefore the general public is often perplexed about which party to vote for. Nonetheless, it is usual to find that a British voter will lean towards supporting one of these two parties and remain faithful to that party for life.　　The Labour Party’s manifest objective is to safeguard the interests of the common working man and woman, and, in effect, give them political representation in Parliament. The Party has always had strong connections with the trade unions, and, before coming to power, was passionately committed to the concept of a welfare society in which people who are less fortunate than others are politically and financially assisted in their quest for a more equitable slice of the economic pie. The main problem is that such socialist agendas are extremely expensive to implement and maintain, even in a comparatively wealthy country with a large working and, hence, taxpaying population base. Welfare societies tend towards bankruptcy unless government spending is kept in check. Fortunately, the present government recognizes this, and has resisted reckless spending.　　The Conservative Party, on the other hand, argues that the best way to ensure a fair division of wealth in the country is to allow more freedom to create it. This, in turn, means more job opportunities created, and therefore more wealth available to all. Just how the poor are to share in the distribution of this wealth (beyond being given, at least in theory, the opportunity to create it)is, however, less well understood. Practice, of course, may make nonsense of even the best theoretical intensions, and often the less practically powerful are badly catered for under governments implementing “free-for-all” policies.　　It is surprising, given the current homogeneity of the two major parties, that less attention than elsewhere in Europe is paid to the smaller political parties such as the Greens and the Liberal Democrats. This may be because British voters distrust parties with platforms based around one or two major current issues alone; the Green Party, for example, is almost solely concerned with the environment. Moreover, when it comes to casting a vote, history shows that the British public tends to resist change and, thus, the status quo is maintained.　　Summary:　　Two parties control the British political scene: the Labour Party and the Conservative Party. Although recently there are many similarities to be seen in their 　1　British voters tend to stay loyal for life to the party of their choice. The Labour Party, encouraged by the 　2　,supports a welfare-based society, whereas the Conservative Party believes that 　3　to pursue the creation of wealth ensures that all will eventually benefit from the 　4　created. Oddly, Britons do not follow Europeans by paying much attention to smaller political parties, perhaps because their policies are based on just a few 　5　political issues.

[单选题]《铁路运输安全保护条例》根据（）制定。

[单选题]2017年12月17日，苏州工业园区揭牌，该平台是目前全国唯一一个（）。

[问答题]心理学家想考察面部表情的种类（愉快、愤怒、中性）对被试表情辨别反应时的影响。研究者选择了15张情绪面孔（每种类型的面部表情有5张），采用Fhotoshop软件对图片进行处理，去掉头发，适当修整耳朵，柔化边缘，去掉面部明显的特征痣，并将图片转换为黑白图片，以减少肤色、光照、瑕疵等的影响。图片的大小为350×463像素。随机抽取30名大学生为被试，采用17吋彩色显示器呈现图片，图片背景与屏幕背景均为白色，图片中图像部分与被试眼睛之间形成的视角约为10°。在实验中，15张图片的呈现顺序是随机的，要求被试对图片上的表情进行快速的分类判断，记录被试的反应时。请说明本实验的设计类型（单因素、因子式实验设计？被试间还是被试内）

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[单选题]甲公司适用的企业所得税税率为25%。甲公司申报2012年度企业所得税时，涉及以下事项：(1)2012年，甲公司应收账款年初余额为3000万元，坏账准备年初余额为...

[名词解释题]企业应税所得额

[单选题]关于企业应税所得额的确定，下列说法正确的是 ( )

[单选题]不允许在应税所得额中扣除的有（）。

[单选题]计算企业应税所得额时，不得摊销扣除的无形资产是（）

[判断题]年应税所得额不超过30万元，符合条件的小型微利企业适用20%的所得税率。

[问答题]目前对于非居民企业取得的应税所得额，适用税率为多少？

[多选题]在计算应税所得额时，下列项目中不能从收入总额中扣除的有（）

[单选题]对于非居民企业取得的应税所得额，适用税率为（）。

[判断题]年应税所得额不超过30万元，符合条件的小型微利企业适用20%的所得税税率。